ESGOS

Malaysia

The rules this market imposes, plus the rules imposed elsewhere on goods originating here. Importing into the EU? Check which rules your product codes trigger.

In force now

  • National Sustainability Reporting Framework (ISSB-aligned)disclosuresince 2025-01-01Phased: Group 1 (Main Market issuers of RM2bn market capitalisation and above) from 1 January 2025, Group 2 from 1 January 2026, Group 3 (ACE Market issuers and large non-listed companies) from 1 January 2027. External assurance is currently voluntary.sourceexplainer
  • EU CBAM definitive phase (exports to the EU)tradesince 2026-01-01The first CBAM declaration and certificate surrender are due by 30 September 2027 for goods imported in 2026.sourceexplainer

Coming

  • EU Deforestation Regulation (exports to the EU)from 2026-12-30Regulation (EU) 2025/2650 sets 30 December 2026 for operators and traders generally (Art. 38(2)). By Art. 38(3) the later date of 30 June 2027 applies only to operators that are natural persons or micro or small undertakings within the meaning of Art. 3(1) or Art. 3(2), first subparagraph, of Directive 2013/34/EU and that were established as such by 31 December 2024, and it does not apply at all to products covered by the Annex to Regulation (EU) No 995/2010. Separately, Art. 4a gives "micro or small primary operators" as defined in Art. 2(15a) a one-time simplified declaration in place of the full due diligence statement; that is a different population from the one Art. 38(3) defers. Deforestation-free means produced on land not subject to deforestation after 31 December 2020 (Art. 2(13)). The Regulation sets no volume or value de minimis.sourceexplainer
  • Malaysia carbon tax (iron, steel, energy)No commencement date publishedAnnounced in the Budget 2026 speech of 10 October 2025 as being introduced the following year. No Act, rate, threshold or commencement date has been gazetted.sourceexplainer

Market intelligence

Sourced, dated briefings on the rules above — editorial, not advice.

Organisations in Malaysia

A tier badge means the organisation has claimed its own listing and had submitted evidence verified. Most listings here carry verifications from public registers and no badge — read the record, not the badge.

Every organisation in Malaysia →